٢ א א ٢٤٧ to front office operation א א א k א א ، א ، א א א א א א א א א א א...

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אאאא––٢٢

٢٤٧٢٤٧

א ٢٤٧

א אא J٢

،،אא،אW

אא א א א א א אאאא،אאאאאאא

אאאא אאאאאאאWא

אאK אאאאאאא

א ،א אא א א אא א א ، א

א،אאאאאאאאאאאאאאאא

אא،אאאא،אK

א א ? אא–٢ ?? ?אאאאאאאאK אאאאאאא

،א،אאאאאאאאאK

א א אא WאK

אאאא

א ٢٤٧

א אא J٢

אאאאאאאאK

אאאאאאאאאאK

אאאאאא

אאאאאאאK

אא،

אאאאאאאK

אאאאאאאא،אאאאאK

אאאאאאאאאאאאאK

אאאאאא

אKאאאאאאאאאאאא

אK

אאאא

אאאאJJ٢٢

א

א

١

א ٢٤٧ אא אא J٢ אא

אאWאאאאאK

אאW אאאW

١K אאאK ٢K אאK ٣K אאאK ٤K אאK

אאאWאא١٠٠٪

אאW

אאW אאאא

אאW

א ٢٤٧ אא אא J٢ אא

אאאא Introduction to Front office Operation

אאא

אא،א،אאK א א א א

KאאאאאאאאאאאKאא

٦٦א ٪א א א א א אK

אאW אא?אאאFLobbyE

אא? א א א א א א

אאK אאא אאא ،

אאאאאKאאאאאאאK

אאאאאאאאK

אאא?אאאK?

אאאאאאאאאאאK

אאאאאאאאאא

אאאאאאK

א ٢٤٧ אא אא J٢ אא

א א א א א אא،אאאאא

אKאאאאאאא

K אאאW

F١ J١Eא

אאWFunctions אאאא

אא،W ١ J אK ٢ J אאK ٣ J אK ٤ J אK ٥ J אK ٦ J אאFא،א،אאE

مدير المكاتب األمامية

الهاتف الصراف لزي الموحدلا الحجز االستعالمات

نائب مدير األماميةالمكاتب

االستقبال

א ٢٤٧ אא אא J٢ אא

אReservation אאאאאא

א א Kאא א א א אא א K אא

אאאאאאאאאאK

א אא Wאא א–א–אאא–אאאאK

אReception

אאאאאאא،אאאא

אאאא אא א ، אא אאאK

אאאאאאאא אא א א א א

אK א א א א א א

K

אConcierge אאאאאאאK

א א א W א ، א א אא א א א– א אא א– א

א–אא–אאK

א ٢٤٧ אא אא J٢ אא

אאאW ١K אאאK ٢K אאאK ٣K אאאK ٤K אאאאK ٥K אאK ٦K אאאאK ٧K אאK ٨K אאאK

אאאW

אאאK אאאאאK אאK אאK אאאאאK אK אK אאאK אאאאאאאK אאK אאאאאK אאאא אאא א אא

אאK

א ٢٤٧ אא אא J٢ אא

אאW א א א א

אא א،אW ١ J אאאאאאK ٢ J אאאאK ٣ J אאאK ٤ J אאאאאאאאK ٥ J אאאאK ٦ J אאאK ٧ J אאאאאאK ٨ J אאאK ٩ J אאאאK

١٠ J אאאאאאK ١١ J אאאאK ١٢ J אאאK ١٣ J אאאK ١٤ J אאאאאK ١٥ J אאK ١٦ J אאאאאKK ١٧ J אאאאK ١٨ J אאאK

אאWFront Office Classification

אאW ١ Jא אW א א אא

אאאאW

א ٢٤٧ אא אא J٢ אא

K אK K אK K אאK K אאK K אK K אא

٢ JאWFאEאאא

א،אW K אK

K אK K אK K אאK

אאWOperations

א א אא א א אW

١ JאאאFא،אא،א،א،א

אאKE ٢ Jאאאאאאא

אאK

אאאאא،אאא

אאא،W ١ JאK

א ٢٤٧ אא אא J٢ אא

٢ JאK ٣ JאK ٤ JאK

אWPre Arrival אאאאאאא،

א א א א א ،W

١ JאWאאא א א Kא אאאאאא،

אאא،אאאא،אא،אאK

٢ JאאWאאאאאא

٣ Jא Wא א א אאא،אא،

אאאאא،אאאאא،אאא

FVIPEאאאאאאאא،אאאאאאFR.CEאאK

אWArrival

אאאאאא א א א א K א א

א א א אאא،אא

א אא אאאאאא

א ٢٤٧ אא אא J٢ אא

،א א Kא א א א אא א א א א א

K

אWOccupancy אאאא،אW

J אאאK J אאK J אאאאאK J אאאK J אאK J אאאK J אאאאK J אK J אאאK

אWDeparture

אאאא،אאאאאא،אW

J אאאK J אאאאK J אאK J אאK J אאאK J אאK J אK J אאאK

א ٢٤٧ אא אא J٢ אא

J אאK J אK

אאא،K אאאאאאאא

אא،א،אאK א א א א א

אאK

אאW אאאא

אאא K א א אK

אאאאK אא،א

אאK א א

K א א א א א א

אK אאאא

אאאK אא،א

אאK א א אא אא ،א א

א،אאK

א ٢٤٧ אא אא J٢ אא

אאWFront Office Designing & Equipment אאאאאא،

אאא،אאאאאא אא

אאאKאאאאאאאאאאא א

אאאאK אאאאאאאאW

אK אK אאK אK אK K K אאK K אK

א ٢٤٧ אא אא J٢ אא

١ J٢Wאא

١ J٣א١ J٤W

א ٢٤٧ אא אא J٢ אא

אWPrinciples of Good Service אאא،

אאאKW K אאK

K אאאאאK K אאאאK K א א א א

א א אא א אK

K אאאK

אWBusiness Center Services

אאאאאאא،W

אK אאאK אK אK אאאK

אאאאאWfront Office Technology א א א א

אאא KאאאאאאW

K אK K אאK K אאK

א ٢٤٧ אא אא J٢ אא

אאאאאW אאאאא،W

J אאאאK J אאאK J אאאאאK J אאאK J אאאאאK J אאאK J אאאK J אאK J אאK J אאאאאK

א ٢٤٧ אא אא J٢ אא

אאא אW

א ٢٤٧ אא אא J٢ אא

אW

א ٢٤٧ אא אא J٢ אא

אW

א ٢٤٧ אא אא J٢ אא

אW

א ٢٤٧ אא אא J٢ אא

אW

א ٢٤٧ אא אא J٢ אא

אW

אW

א ٢٤٧ אא אא J٢ אא

אW

א ٢٤٧ אא אא J٢ אא

א

אאאW אאאאW

١K EFאאאאK ٢K EFאאאאK ٣K EFאאK ٤K EFאאאK ٥K EFאאאאאאK

אאאW

אאאאW ١ J א؟א ٢ J אאא؟אא

٣ J ؟א

٤ J אאאא؟א

א ٢٤٧ אא אא J٢ אא

א

אאאW אאאאW

١ J FEאאאאK ٢ J FEאאאאK ٣ J FEאאK ٤ J FEאאאK ٥ J FEאאאאאאK

אאאW

אאאאW • אא؟

١ J אK ٢ J אאK ٣ J אK ٤ J אK ٥ J אK ٦ J אאK

• אאא؟אא ١ J אאאK ٢ J אאK ٣ J אאאאאK ٤ J אאאK

א ٢٤٧ אא אא J٢ אא

٥ J אאK ٦ J אאאK ٧ J אאאאK ٨ J אK ٩ J אאאK

• ؟א K אאK

K אאאאאK K אאאאאK K אאאא

א א אא א אK

K א א א K

• אאאאא؟א

אאאאאW J אאאאK J אאאK J אאאאאK J אאאK J אאאאאK J אאאK J אאאK

אא

אאאאJJ٢٢

א

٢

א ٢٤٧ אא אא J٢ א

אאWאאאאאK

אאW אאאW

٥K אאאK ٦K אאאאK ٧K אאאאK ٨K אאאאK

אאאWאא١٠٠٪

אאW

אאW אאאא

אאWאאאא

א ٢٤٧ אא אא J٢ א

א Phone department

א،אאאאאאאא

אאאאא،אאאא،אאאאאאא

אאא،א،אאאK

אאאאאאאאאאאאK

אאאאא

אאאאאאKאאאאאאאW

אאאאאאK

אאאאאK

אא،אאאאאאאK

Wאא

אאאאא،אאא،W אאאKאאK אאK אאK

א ٢٤٧ אא אא J٢ א

אאאK אאK אאאאאאK

אאWPhone Functions

אאאאאאאKאאאW

١K אK ٢K אאK ٣K אK

אאאW

אאK אאאאK אאאאK אאאאK אאאK

אאאאא،W

١ J W( Morning Shift )אאאא אאאאK

٢ J W( Evening Shift )אאאא אאK

٣ J אW( Night Shift )אא אאאאאא

אK

א ٢٤٧ אא אא J٢ א

אSupervisors Responsibilities

١ J אאאאאK ٢ J אאאאאאאא

אאK ٣ J אאאאK ٤ J אאאאאאK ٥ J אאאאK ٦ J אאאאאאאא

אאK ٧ J אאאK

אאאאWThe Employees Duties & Responsibilities

٢K אאאאאאK ٣K אאאאאאאK ٤K אאאאK ٥K אאאאאאK ٦K אאאאאK ٧K אאאאאאK ٨K אאאאאאאK ٩K אאאK

١٠K אאאאK ١١K אאאאאאK ١٢K אאאאאאאאאאאK ١٣K אאאאK ١٤K אאאא

K

א ٢٤٧ אא אא J٢ א

١٥K אאK ١٦K אאK ١٧K אאאאאאאאאK ١٨K אאK

אאאWPhone Equipments

אאא،W ١E אאאאWאK

אאאאאK ٢E אאK ٣E אאאאאאאאK ٤E אWאא

אאKאאאאKאאאאא

אאאאאאאאאאאאK

٥E אאאאאאאKאא

٦E אאא ٧E אאאK ٨E K

אאאאWPhone Skills

אאאאאאאאאאאאKא

אאאאאאא

א ٢٤٧ אא אא J٢ א

אאאKאאאאK

אאאאאאאאאאאKאאאאאא

אאאאאאאKאאאאאא

אאאאאKאאאאאאאאא

אK אאאאאאא

אאW אאאאאאK Kאאאאאאאא אאאאאאKא אאאאאאK אאא،א

אK אאאK אאאאאאK אאK אאאK א،،אאאאאאKKKK، אאאK אאאאK אאאK אאאאא

K

א ٢٤٧ אא אא J٢ א

אאא K אאK אאא אK אאאא K אK אאאK אאאאאא אאאK אאא

אK אאאא

،אאאK

אאWCalls Types

אאאאאאKאW

١K אאאWIn-House Calls ٢K אאאWLocal Calls ٣K אWLong Distance Calls ٤K אאWFree Call Number ٥K אWInternet Service ٦K אאאWWake up Calls

א ٢٤٧ אא אא J٢ א

אאאWEmergencies Situations

אאאאאאא،אאאאא

אKאאאאאאW

١ J אאאאאאא אאK

٢ J אאאאאאאא אאאאK

٣ J אאאK ٤ J אאאK ٥ J אאאLogo BookאK

אאאWComplaints Calls

אאאאאKאאאאאאK

١ J אאאאK ٢ J אאאאאK ٣ J אאK ٤ J אאאאאאאא

אאאאK

א ٢٤٧ אא אא J٢ א

אאאWake Up Call

אאאאאאאאאא،א

Kאאא،W אאאאאK אאאאאK אאאK אאאK

אאאאאאאאאאאא

אאאK

אW

אאאאאאאא،א،W

?١٢٣؟ ?א؟

א ٢٤٧ אא אא J٢ א

אאאאFאECollect Call

אאאאאאKאאאאאאW

אאאאאK אאאאאK אאאאאK אאאאאאאאאK אאאאא،אא

K

אאאאPracticing

אאאאאאאK אWאKKKKKאאKKKאK אWאאL٣٥٠ אWאK אWאK אWאאKKKKאK אWאLKKKאאאKKKKאFא

אאKE אWK אWKKKLאLKKKאK

א ٢٤٧ אא אא J٢ א

אאא

אWCalls Report

אאאא

אW

Sheraton Hotel

TELEFAX Room No.:…………………….. Date:…………….

Name:…………………………. Time:……………..

Telefax No:…………………….

Massage:……………………………………………………………………………

……………………………………………………………………………………

…………………………………………………………………………………..

א ٢٤٧ אא אא J٢ א

אW Call Bill

Sheraton Hotel

Telephone Charge

Room No:………….. Date:……….

Name:……………… Time:………

Called No.:……………..

Place Called:………………………….

Charge:……………………

Signed By:…………………….

אW Message

א ٢٤٧ אא אא J٢ א

א אאאW

אאאאW ١K EFאאאאK ٢K EFאאK ٣K EFאאאאK ٤K EFאאK ٥K EFאאאאK ٦K EFאאאK ٧K EFאאK ٨K EFאאאאK ٩K EFאאאאF٨٠٠KE

١٠KEFאאK

אאאW א،אאאאK

אאאW

אאאאאאK

א ٢٤٧ אא אא J٢ א

א

אאאW ١K FEאאאאK ٢K FEאאK ٣K FEאאאאK ٤K FEאאK ٥K FEאאאאK ٦K FEאאאK ٧K FEאאK ٨K FEאאאאK ٩K FEאאא

אF٨٠٠KE ١٠KFEאאK

אאאW ١E אאאאWאK

אאאאאK ٢E אאWאאאאא

אאK ٣( אאאאאאאאK

א ٢٤٧ אא אא J٢ א

אאאW אאאאאאאW

١ J אאאאK

٢ J אאאאאK

٣ J אאK

٤ J אאאאאאאאאא

אאאאאאK

אאאאאא

אאאאJJ٢٢

אא

א

٣

א ٢٤٧ אא אא J٢ אאא

אאWאאאאאK

אאW אאאW

٩K אאא ١٠K אאאK ١١K אK ١٢K אאאאאK

אאאWאא١٠٠٪

אאW١٠

אאW

אאאא

אאWאאאא

א ٢٤٧ אא אא J٢ אאא

אאא Cashier

אאאאאאאאאKאאאאאאא

אאא،אאאאאאK

אאאאW

אאאא،אW אאאאאK אאאK אאאאאK אאאאK

אאאW

אFאאEHead CashiersK אאאאאFront Office Cashier K אאאNight Auditor K אאאK אאאFא–א–אאEK

אאאאאWJob Description

אאאWאא אאWאאאא

א ٢٤٧ אא אא J٢ אאא

אאאאאאאאאאאאאאאאאאאא

א،אאאאאאאW

אאאאW אאK אאאאK אאK אאK אאK Kאא אאאK אאK אאאK אאאK אאאK אאK אאאאK

אאאאWCashier's Responsibilities & Duties

אאאאאאאאKאאאW

אאאK אאאK אאאK אאאK

א ٢٤٧ אא אא J٢ אאא

אאאK אאאאK אאאאאאK אאאאאK אאאK אאK אאאK אאK אאאאאK אאאK אאאאK אאK אאאאK

אאאאא

אאא،אאא،אאאאאאאאאאK

WAccounting Cycleאא

אאאאאאאאKאאאאW

١ J אWAccount Folio

אאאאאאאאאאאKא

אאאאאאא،א،אאאK

א ٢٤٧ אא אא J٢ אאא

٢ JאWTransaction Posting אאאאא

אאאK

٣ J אאאWNight Auditing אאאאאאאאאא

אאאאK

٤ J אWAccount Closing אאאא

אאKאאאאאאK

אאW אאאא

אאאאW

אWאאאאאאאאאאאאאK

אאאWאאאא

אאאאאא،אאאאK

אאאWאאא

אאאאאאאאאאאאאא.

א ٢٤٧ אא אא J٢ אאא

אאWAccounting Record

Wאאאאאאא ١ J אW אאאאאW

J אאWאאאאאאאאאKאאא

אאK J אWאאאא

אאאא،אK J אWאאאאאא

אאK J אWאאאאא

אKאאאאאK J אWאאאאאא

אאאK J אWאאאאאא

אאK ٢ Jאא،אאא

אאK ٣ JאאאW אאאא

אאK ٤ J אW

אאאאאאאאK

א ٢٤٧ אא אא J٢ אאא

אאאאWPayment Methods אאאא

אאאאאאKאאאW

١ J אאK ٢ J אאK ٣ J אK ٤ J אK ٥ J אאאK

אאאKאאאאאא

אאאK אאאאאאא

אאאא.

אאW Cash Payment

אאאאאאKאאאאW

- אאK - אאאK - אאאאאא

K - אאאK - אK - אאK - אK

א ٢٤٧ אא אא J٢ אאא

אאאאאאאאאאאK

אאאאאאאKאאאאאא

אK

אאW Credit Card

אאאאאאאאאאא،אא

Kאאא،אאאאאאאאאאK

אאאאאאאאאאא

אאאKאאאאאאKאאאW

١ J Visa Card ٢ J Master Card ٣ J American Express

אאאאאאאW

- אK - ،אאאאא

אאאאK - ،אאאK - אאאאK - אא،אאאK - אאאאאK

א ٢٤٧ אא אא J٢ אאא

- אאאאK - אK

אW Personal Check

،אאאאאאאא

אאK אאאאאא

W - אK - אאאאאאאK - אאK - אאאK - אאאאאK - אאאK - אאאאא

אK - אאאK - א.

א ٢٤٧ אא אא J٢ אאא

אאW Travel Check

אאאאאאאאאא،

אאאאאאאKאאאאא

אאאאא،אאאאאאאאאאאאאאאאא

אK אאאאאW

אK אאאאאאאK אאאאאאאאK אאאאאאאאא

K אאאאK אאאK אK

א ٢٤٧ אא אא J٢ אאא

אאאWVoucher

אאאאאאאאאאאKאא

אאאאאאKאאא

W Jאאאא Jא Jא Jא JאK

אאאאאאאK אאאאאאאW

- אאאאאאK - אאאאאK - אאאא

אאאאאאאאאאאK

אW Safe Boxes

אאאאאאאKאאאא

،אאאאKאאאאאאאאK

א ٢٤٧ אא אא J٢ אאא

אאאאאאאאW

- אאK - אK - אאK - אK - אK - אאאאK

אאאאאאKאאאאא

אאאאאאאאKאאאאאאאאK

אאW

١K אK ٢K אאא

K ٣K אאK

אאאאאאאאאא

אאאאK

א ٢٤٧ אא אא J٢ אאא

אאWSpecial Cases אאאאא،W

אאWאאאאאא،א

אK אWאאאאאא

אK אאאWאאאFאאא

אאEאאאאאאאאאאאאא

אK אאWאאאאא،אא

K

אאאאWCash Register אאאאאא

אאW NCR :אאאאאאאאK

אאאאאKאאK

אWא א א אא א א

אKאאאאאאאאאאאאאאא

Kאאאאאאאאאא אא K

אאאאאאאאK

א ٢٤٧ אא אא J٢ אאא

אאאאאא

١- אאW

Department Control Sheet אאא

Voucher No.

Room No. Guest Name Amount Memo

א ٢٤٧ אא אא J٢ אאא

٢ JאאW Safe Boxes Form

Sheraton Hotel

Safe Deposit א

Room No.:…………………………………………………………..

Name:………………………………………………………………..

Received By:…………………………………………………………

Guest Signature:………………………………………………………

Date:…………………………………………………………………...

Guest Ledger Summary Report Room No. Name Folio No. Open Bal. Charges Credit Close Bal.

304 Al-harbe 0345 0 80 0 80.00

305 Alghamdy O604 60 90 0 30

401 Khaled 0165 100 80 0 180

402 Ahmed 0548 0 120 150 -30

403 Khaled 0453 200 300 500 0

Total 360 670 650 260

א ٢٤٧ אא אא J٢ אאא

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Hotel:_________________ From

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AUDIT PROGRAMME

FRONT OFFICE OPERATION * Room Reservation

* Room Revenue * Safe Deposit Box Facility

COMPANY : ____________________________ PREPARED BY : __________________

AUDIT PERIOD : ________________________ REVIEWED BY : __________________

Audit Objectives : (1) To ascertain the adequacy of internal controls pertaining to the front office operation..

(2) To ascertain the accuracy and reliability of the accounting records for the front office operation, in particular, whether all room revenue are completely and accurately taken up in the accounting system.

AUDIT PROCEDURES AWP Ref Matters Arising

Initial & Date

General

1. Document the front office procedures.

2. Review previous working papers, audit reports,management letters, etc. to identify critical auditareas/weaknesses that require follow-up and warrant special attention.

3. From the management accounts for the period ofaudit coverage, extract figures for monthly averageoccupancy, average room rate and room revenue.Obtain explanations for material fluctuations with budget.

4. Compare hotel performance with competitors andthe industry. Obtain explanation for any materialdeviation from management.

Maintenance of Room Rates

1. Enquire into the procedures how room rates areupdated into the front office reservation systemsand how overrides can be effected, controlled anddetected.

א ٢٤٧ אאא אא J٢ אאא

AUDIT PROCEDURES AWP Ref

Matters Arising

Initial & Date

2. Test vouch quoted rates in the rates’ table to thestandard price list or customers’ contracts. Examinefor evidence of review by an independent official. Enquire whether the room rates are subjected to periodic review, benchmark against market rates and distinct between peak and off-peak rates.Reservation System

1. Obtain Daily Reservation Report and ensure thatthere is evidence of check by Reservation/FrontOffice Manager on the entries keyed in by theReservation Clerks, in particular, the room ratesquoted to customers.

2. Test vouch some of the quoted room rates in theDaily Reservation Report to the reservation forms. Ensure the reservation forms are duly signed/initialed by the Reservation Clerks.Ensure that proper reservation forms are raised forall reservations made.

3. Enquire from Senior Credit Officer how customers’credit limits/credit standing are taken into accountin accepting reservations for hotel rooms.

4. Check to reservation file kept at Reservation Deptto ensure that written confirmation (telex/fax) isreceived from travel agents/guests and attached tothe reservation form pertaining to ad hoc/non-contracted rate extended to the agents/guests.

5. Test check some of the memo/correspondence onsuspended credit limits/accounts to the EnquiryMenu reservation system to ensure that all suspendedaccounts are updated into the system.Completeness & Accuracy of Room Revenue

1. Peruse the “Expected Arrival Guest Report” forevidence of check by sales manager on the roomrates quoted to customers.

2. Select entries from the Daily List of Rooms withzero rates and trace to Request for Complimentary/Discounted Accommodation Form ensuring:- it is approved by the GM or other authorised officials.- reasons for authorisation are indicated, and acceptable in accordance with hotel policy.

א ٢٤٧ אאא אא J٢ אאא

AUDIT PROCEDURES AWP Ref

Matters Arising

Initial & Date

3. Enquire into front office registration of hotel guestprocedures upon guest arrival and how these areinput into the system for income recognition. Creditcard approval and deposit collection proceduresshould be considered.

4. Consider test checking the registration cards to thenumber of occupied rooms as per Room Status/KeyReport and the Daily Room Charges Report toensure that all occupied rooms are billed.

5. Select occupied rooms noted on the Room Status/Key Report for checking to the registration cards.This is to ensure that registration cards are raisedfor all rooms that are occupied.

6. Ascertain whether the Duty Manager has reviewedthe Room Status Report in conjunction with theHousekeeping Discrepancy Report to ensure thatall occupied rooms have been billed.

7. Determine whether the Duty Manager performsrandom checks on unoccupied rooms to ensure their vacancy.

8. Enquire whether the Duty Manager performs areconciliation of keys held at the front office atnight, to ensure that keys to unoccupied rooms arenot taken away.

9. Ensure that the exercise in (6) - (8) are reviewedand followed up as appropriate by the IncomeAuditor.

10. Review reasonableness of room rates per the DailyRoom Charge Report and test check the rates toreservation forms/standard price list/customers’contracts, if necessary, for unusual/exceptionalrates.

11. Enquire into the procedures for accounting of “day-used” rooms , “health club” clients , “no-show” guests & late-check-out.

12. Review the Night Auditor’s and Income Auditor’swork done on the Daily Auditing Summary, General

Cashier’s Report and the Accounts Receivable DailyBatch Control Summary.

א ٢٤٧ אאא אא J٢ אאא

AUDIT PROCEDURES AWP Ref

Matters Arising

Initial & Date

Safe Deposit Box Facility

1. Enquire into the existing procedure for the grantingof safe box facility to hotel guests, custody of theguests’ items and eventual return of the safe boxkey.

2. Determine if the facility is extended to hotel staff.This practice is discouraged for security reasons.

3. Ascertain whether there is adequate disclosure of themaximum exposure on the part of the hotel underthe Innkeepers Act Cap 139 or a similar statute inthe event of any claims of loss from hotel guests.

4. Consider checking the physical number of safe boxkeys remaining against the key register and reconcileto the actual no. of safe box utilised by the guestsas evidenced by the Safe Deposit Box RegistrationCards.

5. Enquire into any incidents of missing safe box keyand subsequent action taken by the relevantpersonnel.

Others1. Assess the appropriateness of the accounting and operational

procedures laid down. Ensure compliance. Wherever applicable and appropriate, consider whether improvements can be made to improve the operational efficiency of the front office.

Conclusion1. Summarise the audit results/findings and consider the

need for inclusion in audit report..

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1- John R. Walker, Introduction to Hospitality, 2002, Pearson Education Inc.

2- Alen T. Stautts, Hotel and Lodging Management, 2001, John Wiley & Son Inc.

3- Joseph West, Strategic Management in The Hospitality Industry,1998, John Wiley

& Son Inc.

4- Peter, Renner. Basic Hotel Front Office Procedures, Third Edition 1994, John

Wiley & Son Inc.

5- M ichael L. Kasavana. Managing Front Office Operations, Educational Institute.

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